Categoría: Panorama Global

Presentación

How to deliver a powerful financial presentation

Presenting essential data without confusing or overwhelming your audience can be tricky. A common mistake is to share everything you know. Instead, concentrate on the essential information or suggestions you want the audience to take in. In a new CGMA brief, Six Rules to Delivering a Powerful Financial Presentation, Peter Margaritis, CPA, CGMA, and Jennifer Elder,…
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Inversión

2017 J.P. Morgan Global Liquidity Investment Peer View

Industry insights: See how your cash strategy compares Money in Motion: tackling changing rates and regulations In the early months of 2017, J.P. Morgan surveyed respondents at an important juncture, as investors faced unfolding or approaching changes in the regulatory, interest rate, economic and political arenas. As our survey reports, on all fronts investors are…
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2017 Global risk oversight report

Organisations face an ever-increasing array of risks that may significantly affect their strategic success. To gain insights about the current state of risk management processes around the globe, we surveyed executives in the fall of 2016 about how their organisations approach risk oversight. We conducted similar surveys in 2010 and 2014. This report summarises the…
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IFRS

How are IFRS Standards developed?

The IFRS Foundation has published a new, short animated video that explains how IFRS® Standards are developed by the International Accounting Standards Board. The two-minute video goes through the typical stages of the standard-setting process, showing how stakeholders can get involved. Fuente: IFRS

AICPA and CPA.com to fund accounting tech startups

The American Institute of CPAs and its technology-focused subsidiary CPA.com are jointly sponsoring an accelerator for companies that have potential to have significant impact on the accounting profession. The initiative was announced at the 2017 AICPA Engage conference by Barry Melancon, president and CEO of the American Institute of CPAs. The aim of the initiative…
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IASB

IASB begins second phase of IFRS 13 review with call for information

The International Accounting Standards Board (the Board) has issued a request for stakeholders to tell the Board about their experience with the accounting standard that explains how to measure the ‘fair value’ of assets and liabilities, IFRS 13. The aim is to check whether the Standard meets its objectives. This request is part of the…
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México

Lidera México facturación electrónica a nivel mundial

En el país se generan más de 5 mil millones de comprobantes fiscales anualmente, además, se espera que al finalizar el presente año se digitalicen todos los procesos relevantes para la tributación. De acuerdo con los resultados del Reporte Global de Facturación Electrónica 2017 de la consultora suiza Billentis, México es líder en facturación electrónica…
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IFRS Foundation and World Bank deepen cooperation to support developing economies in their use of reporting standards

The IFRS Foundation has announced a new cooperation agreement with the World Bank to provide greater support to developing economies in their use of IFRS Standards. The agreement, in the form of a Memorandum of Understanding (MoU), reflects the organisations’ view that the transparency, accountability and efficiency provided by adoption of IFRS Standards plays an…
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seguridad

AICPA Publishes Criteria to Evaluate and Report on Cybersecurity

As the discussion around cybersecurity has grown, so has the auditing profession’s engagement with key stakeholders in the capital markets. The auditing profession is in a strong position to play an important role in advancing cybersecurity risk management practices, bringing to bear its deep expertise in providing independent evaluations of a broad range of subject…
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IPSASB Launches Consultation on Heritage Reporting

The International Public Sector Accounting Standards Board® (IPSASB®) has released a Consultation Paper (CP), Financial Reporting for Heritage in the Public Sector, for comment. ” There is currently a variety of financial reporting practices for heritage items, which reduces the comparability of public sector entities’ general purpose financial reports (GPFRs),” said IPSASB Chair Ian Carruthers.…
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